26523 ÷ 5 = 5304 R3
We're going to perform division on 26523 with 5 as the divisor.

Step 1:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 2:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 25 from 26 to get 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 5

Step 3:
5 goes into 15 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 53
Subtract 15 from 15 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 5

Step 4:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 530
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 5

Step 5:
5 goes into 23 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 5304
Subtract 20 from 23 to get 3.

The final result is 5304 with a remainder of 3.